Volume 44 (2016) / Issue 10

Åsa Edesten, Sara Almling, 'Centralized and Decentralized Business Models in a Post-Base Erosion and Profit Shifting World' (2016) 44 Intertax, Issue 10, pp. 761–764

Abstract

Åsa Edesten and Sara Almling are writing about business models in a post-Base Erosion and Profit Shifting (BEPS) world. Will the implementation of the BEPS Actions impact the way multinational enterprises (MNEs) chose to organize themselves? Should it? And if so, was that something the Organisation for Economic Co-operation and Development (OECD) and its Member States wanted to happen?

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ISSN: 0165-2826
ID: TAXI2016066